which is the name of PW1's husband, as told to her by PW1. PW2 stated that the scale of crime is the particular shop where the said items got stolen, and, it is at Gbagi shopping Mall, PTI Junction, Effurun. Furthermore, that the particular shop is Agowin Data Shop, operated by PW1, the same shop that the Defendant was working. Furthermore, PW2 stated that the defendant was employed by PW1 to work for her. PW2 stated that it was in that same shop that the accessories were stolen. PW2 then gave details of the content of Exhibits 41, A2 and A5 respectively. PW2 stated that the sum of N400,000 was not paid to the DPO, Ebrumede. PW2 reiterated that the Accounts reconciliation was not done at the Ebrumede Police Station, since they were given two weeks extra to do that. ln respect of Exhibit C, PW2 stated that though the maker, Onyeka stated that a reconciliation took place at the police station, that, that was not the correct position of things. There was no re-examination of PW2 that was the case for the Prosecution. The Defendant then testified in this court as DW1, and thereafter, her father, one Owhoviroro Godwin testified as DW2. The Defendant, DW1 stated that PW1 is her former boss, and, that PW2 is the lPO. She denied stealing phones and accessories or converting properties to proceeds for her personal use. She stated that PW1 was her boss at MTN Data shop at Agowin Communication Nig. Ltd., and, then she worked there from 11th of April, 2019 to 30th of September,2019, before she left for school. She stated that she did not work for Oshirim lsioma Rosemary's Shop, but, worked at MTN Data shop, Agowin Communication Nig. Ltd, which is located at Robinson Gbagi's l\Iall, PTI Junction, Effurun. DW1 stated that she was the Sales Rep in charge of phones and accessories as well as remittance of recharge cards sales. She stated that there was no stock or inventory taken by PWI she stated further that before she took over, there was no inventory taken by PW1. She also denied refusing to render account as requested by PW1, before going to school. She stated further that she prepared the account herself, then presented it to PW1, who rejected it. She stated, that, she then suggested to PW1 that an external auditor be brought to audit the account, but, PW1, still refused. DW1 stated that she finally rendered an account at the Ebrumede Police Station on the 11th of October, 2019. She said PW1 and PW2 were there when she was rendering the account. She said her father was also there, but, did not witness the account reconciliation. 8